Integrated Filing — IndAS



General information about company

Scrip Code 500477
NSE Symbol ASHOKLEY
MSEI Symbol NOTLISTED
ISIN INE208A01029
Name of company Ashok Leyland Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 28-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 18-05-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment Commercial Vehicles
Start date and time of board meeting 28-05-2026   11:00:00
End date and time of board meeting 28-05-2026   14:45:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 11-02-2026
Indicate Company website link for updated RPT policy of the Company https://www.ashokleyland.com/backend/wp-content/uploads/2026/02/POLICY-FOR-CONSIDERATION-AND-APPROVAL-OF-RPT.pdf
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not Applicable



Financial Results Ind-AS

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 14,16,049.00 44,00,703.00
Other income 6,829.00 31,517.00
Total income 14,22,878.00 44,32,220.00
2 Expenses
(a) Cost of materials consumed 9,53,553.00 29,72,268.00
(b) Purchases of stock-in-trade 48,508.00 1,80,539.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 8,471.00 (11,093.00)
(d) Employee benefit expense 72,156.00 2,60,669.00
(e) Finance costs 4,206.00 16,973.00
(f) Depreciation, depletion and amortisation expense 18,262.00 71,519.00
(f) Other Expenses
1 Other expenses 1,26,809.00 4,25,095.00
Total other expenses 1,26,809.00 4,25,095.00
Total expenses 12,31,965.00 39,15,970.00
3 Total profit before exceptional items and tax 1,90,913.00 5,16,250.00
4 Exceptional items 0.00 (34,848.00)
5 Total profit before tax 1,90,913.00 4,81,402.00
6 Tax expense
7 Current tax 49,981.00 1,22,706.00
8 Deferred tax 460.00 2,143.00
9 Total tax expenses 50,441.00 1,24,849.00
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 1,40,472.00 3,56,553.00
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 1,40,472.00 3,56,553.00
17 Other comprehensive income net of taxes (2,887.00) (9,988.00)
18 Total Comprehensive Income for the period 1,37,585.00 3,46,565.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 58,739.00 58,739.00
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 12,52,603.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.39 6.07
Diluted earnings (loss) per share from continuing operations 2.39 6.07
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 2.39 6.07
Diluted earnings (loss) per share from continuing and discontinued operations 2.39 6.07
24 Debt equity ratio 0.0900 0.0900
25 Debt service coverage ratio 14.2600 9.6400
26 Interest service coverage ratio 97.2300 62.4700
27 Disclosure of notes on financial results



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 5,33,514.00
Capital work-in-progress 20,998.00
Investment property 0.00
Goodwill 44,990.00
Other intangible assets 60,383.00
Intangible assets under development 26,931.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 6,55,929.00
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Other non-current financial assets 12,840.00
Total of other non-current financial assets 12,840.00
Total non-current financial assets 6,68,769.00
Deferred tax assets (net) 1,453.00
Other non-current assets
1 Other non-current assets 36,129.00
Total of other non-current assets 36,129.00
Total non-current assets 13,93,167.00
2 Current assets
Inventories 3,48,602.00
Current financial asset
Current investments 4,11,971.00
Trade receivables, current 2,95,041.00
Cash and cash equivalents 2,03,109.00
Bank balance other than cash and cash equivalents 94,596.00
Loans, current 0.00
Other current financial assets
Total of other current financial assets 24,294.00
Total current financial assets 10,29,011.00
Current tax assets (net) 0.00
Other current assets
1 Other current assets 88,586.00
Total of other current assets 88,586.00
Total current assets 14,66,199.00
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 28,59,366.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 58,739.00
Other equity 12,52,603.00
Total equity attributable to owners of parent 13,11,342.00
Non controlling interest
Total equity 13,11,342.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 54,748.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities
1 Other non-current financial liabilities 1,099.00
Total of other non-current financial liabilities 1,099.00
Total non-current financial liabilities 55,847.00
Provisions, non-current 63,545.00
Deferred tax liabilities (net) 53,571.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 Other non-current liabilities 42,397.00
Total of other non-current liabilities 42,397.00
Total non-current liabilities 2,15,360.00
Current liabilities
Current financial liabilities
Borrowings, current 64,756.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 23,108.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 8,09,818.00
Total Trade payable 8,32,926.00
Other current financial liabilities
1 Other current financial liabilities 1,36,579.00
Total of other current financial liabilities 1,36,579.00
Total current financial liabilities 10,34,261.00
Other current liabilities 89,313.00
1 Other current liabilities 89,313.00
Total of other current liabilities 89,313.00
Provisions, current 1,35,034.00
Current tax liabilities (Net) 74,056.00
Deferred government grants, Current 0.00
Total current liabilities 13,32,664.00
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 15,48,024.00
Total equity and liabilites 28,59,366.00
Disclosure of notes on assets and liabilities



Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Items that will not be reclassified to Profit or Loss (3,902.00) (13,126.00)
Total Amount of items that will not be reclassified to profit and loss (3,902.00) (13,126.00)
2 Income tax relating to items that will not be reclassified to profit or loss (982.00) (3,303.00)
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to Profit or Loss 43.00 (222.00)
Total Amount of items that will be reclassified to profit and loss 43.00 (222.00)
4 Income tax relating to items that will be reclassified to profit or loss 10.00 (57.00)
5 Total Other comprehensive income (2,887.00) (9,988.00)



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 4,81,402.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 16,973.00
Adjustments for decrease (increase) in inventories (52,870.00)
Adjustments for decrease (increase) in trade receivables, current (3,816.00)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 0.00
Adjustments for decrease (increase) in other non-current assets (27,588.00)
Adjustments for other financial assets, non-current (1,751.00)
Adjustments for other financial assets, current (10,304.00)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 1,02,373.00
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 2,861.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 71,519.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 431.00
Adjustments for provisions, current 22,424.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 14,031.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (408.00)
Adjustments for dividend income 0.00
Adjustments for interest income 0.00
Adjustments for share-based payments (3,895.00)
Adjustments for fair value losses (gains) (2,661.00)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (13,598.00)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 206.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 1,13,927.00
Net cash flows from (used in) operations 5,95,329.00
Dividends received (601.00)
Interest paid 0.00
Interest received (6,692.00)
Income taxes paid (refund) 1,08,826.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 4,79,210.00
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 38,628.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 7,180.00
Purchase of property, plant and equipment 1,04,953.00
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 2,39,000.00
Cash receipts from repayment of advances and loans made to other parties 2,39,000.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 601.00
Interest received 5,826.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (1,90,546.00)
Net cash flows from (used in) investing activities (3,20,520.00)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 334.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 1,21,472.00
Repayments of borrowings 1,49,132.00
Payments of lease liabilities 1,480.00
Dividends paid 1,83,542.00
Interest paid 9,364.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (2,21,712.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (63,022.00)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 149.00
Net increase (decrease) in cash and cash equivalents (62,873.00)
Cash and cash equivalents cash flow statement at beginning of period 2,65,982.00
Cash and cash equivalents cash flow statement at end of period 2,03,109.00





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Price Waterhouse & Co Chartered Accountants LLP Yes 30-11-2026


Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Ashok Leyland Ltd Hinduja Automotive Limited, United Kingdom Holding Any other transaction Other Expenditure incurred/ (Recovered) 300.00 NA 0.00 0.00 0.00
2 Ashok Leyland Ltd Gulf Oil lubricants India Limited Fellow subsidiaries Purchase of goods or services 24,410.00 NA 11,270.00 (2,413.00) (4,601.00)
3 Ashok Leyland Ltd Gulf Oil lubricants India Limited Fellow subsidiaries Sale of goods or services 10,000.00 NA 5,217.00 2,567.00 4,632.00
4 Ashok Leyland Ltd Gulf Oil lubricants India Limited Fellow subsidiaries Any other transaction Other Expenditure incurred/ (Recovered) 300.00 NA 23.00 0.00 0.00
5 Ashok Leyland Ltd Albonair (India) Private Limited Subsidiaries Purchase of goods or services 1,20,000.00 NA 70,429.00 (21,113.00) (12,383.00)
6 Ashok Leyland Ltd Albonair (India) Private Limited Subsidiaries Sale of goods or services 250.00 NA 28.00 11.00 38.00
7 Ashok Leyland Ltd Albonair (India) Private Limited Subsidiaries Any other transaction Other Expenditure incurred/ (Recovered) 1,000.00 NA 246.00 0.00 0.00
8 Ashok Leyland Ltd Albonair (India) Private Limited Subsidiaries Any other transaction Interest & Other income 270.00 NA 33.00 0.00 0.00
9 Ashok Leyland Ltd Albonair GmbH, Germany Subsidiaries Any other transaction Other Expenditure incurred/ (Recovered) 1,000.00 NA 1.00 5.00 0.00
10 Ashok Leyland Ltd Albonair GmbH, Germany Subsidiaries Any other transaction Interest & Other income 190.00 NA 37.00 0.00 0.00
11 Ashok Leyland Ltd Albonair GmbH, Germany Subsidiaries Any other transaction Corporate guarantee on working capital facility 0.00 NA 0.00 12,893.00 15,259.00
12 Ashok Leyland Ltd Gulf Ashley Motor Limited Subsidiaries Sale of goods or services 66,910.00 NA 13,797.00 1,530.00 2,402.00
13 Ashok Leyland Ltd Gulf Ashley Motor Limited Subsidiaries Any other transaction Other Expenditure incurred/ (Recovered) 6,228.00 NA 508.00 (76.00) (31.00)
14 Ashok Leyland Ltd Gulf Ashley Motor Limited Subsidiaries Any other transaction Interest & Other income 1,600.00 NA 5.00 0.00 0.00
15 Ashok Leyland Ltd Optare Plc Subsidiaries Investment 37,500.00 NA 37,058.00 0.00 0.00
16 Ashok Leyland Ltd HLF Services Limited Subsidiaries Any other transaction Other Expenditure incurred/ (Recovered) 4,900.00 NA 659.00 (70.00) (129.00)
17 Ashok Leyland Ltd HLF Services Limited Subsidiaries Any other transaction Interest & Other income 100.00 NA 1.00 0.00 0.00
18 Ashok Leyland Ltd Hinduja Leyland Finance Limited Subsidiaries Sale of goods or services 200.00 NA 19.00 8.00 0.00
19 Ashok Leyland Ltd Hinduja Leyland Finance Limited Subsidiaries Any other transaction Other Expenditure incurred/ (Recovered) 140.00 NA 2.00 0.00 0.00
20 Ashok Leyland Ltd Global TVS Bus Body Builders Limited Subsidiaries Purchase of goods or services 74,611.00 NA 10,764.00 (2,635.00) (178.00)
21 Ashok Leyland Ltd Global TVS Bus Body Builders Limited Subsidiaries Any other transaction Other Expenditure incurred/ (Recovered) 1,613.00 NA 33.00 0.00 0.00
22 Ashok Leyland Ltd Ashok Leyland (UAE) LLC Subsidiaries Sale of goods or services 2,07,590.00 NA 1,10,170.00 17,187.00 63,186.00
23 Ashok Leyland Ltd Ashok Leyland (UAE) LLC Subsidiaries Purchase of goods or services 20,310.00 NA 342.00 (47.00) (141.00)
24 Ashok Leyland Ltd Ashok Leyland (UAE) LLC Subsidiaries Any other transaction Other Expenditure incurred/ (Recovered) 2,100.00 NA 354.00 0.00 0.00
25 Ashok Leyland Ltd Ashley Aviation Limited Subsidiaries Sale of goods or services 800.00 NA 0.00 0.00 0.00
26 Ashok Leyland Ltd Ashley Aviation Limited Subsidiaries Any other transaction Other Expenditure incurred/ (Recovered) 1,553.00 NA 562.00 (142.00) 19.00
27 Ashok Leyland Ltd Ashley Aviation Limited Subsidiaries Any other transaction Interest & Other income 350.00 NA 34.00 0.00 0.00
28 Ashok Leyland Ltd Ashok Leyland Defence Systems Limited Associates Purchase of goods or services 17,698.00 NA 177.00 (900.00) (1.00)
29 Ashok Leyland Ltd Ashok Leyland Defence Systems Limited Associates Sale of goods or services 40,000.00 NA 14,010.00 4,154.00 8,938.00
30 Ashok Leyland Ltd Ashok Leyland Defence Systems Limited Associates Any other transaction Other Expenditure incurred/ (Recovered) 1,500.00 NA 351.00 (6.00) (13.00)
31 Ashok Leyland Ltd Ashok Leyland Defence Systems Limited Associates Any other transaction Interest & Other income 1,402.00 NA 68.00 0.00 0.00
32 Ashok Leyland Ltd Lanka Ashok Leyland, PLC Associates Sale of goods or services 42,156.00 NA 25,902.00 (1,139.00) 7,941.00
33 Ashok Leyland Ltd Lanka Ashok Leyland, PLC Associates Any other transaction Other Expenditure incurred/ (Recovered) 2,844.00 NA 7.00 (58.00) (92.00)
34 Ashok Leyland Ltd Lanka Ashok Leyland, PLC Associates Any other transaction Dividend received 0.00 NA 59.00 0.00 0.00
35 Ashok Leyland Ltd Ashley Alteams India Limited Joint venture Purchase of goods or services 23,160.00 NA 11,987.00 (626.00) (4,625.00)
36 Ashok Leyland Ltd Ashley Alteams India Limited Joint venture Sale of goods or services 260.00 NA 99.00 113.00 383.00
37 Ashok Leyland Ltd Ashley Alteams India Limited Joint venture Any other transaction Other Expenditure incurred/ (Recovered) 50.00 NA 3.00 0.00 0.00
38 Ashok Leyland Ltd Ashley Alteams India Limited Joint venture Any other transaction Purchase of Fixed Assets 500.00 NA 40.00 0.00 0.00
39 Ashok Leyland Ltd Ashley Alteams India Limited Joint venture Any other transaction Guarantee released 0.00 NA 0.00 75.00 0.00
40 Ashok Leyland Ltd Hinduja Tech Limited Subsidiaries Any other transaction Interest & Other income 573.00 NA 1.00 0.00 7.00
41 Ashok Leyland Ltd Hinduja Tech Limited Subsidiaries Any other transaction Trade advance 5,000.00 NA 0.00 0.00 0.00
42 Ashok Leyland Ltd Hinduja Tech Limited Subsidiaries Any other transaction Purchase of Fixed Assets 200.00 NA 33.00 0.00 0.00
43 Ashok Leyland Ltd Hinduja Tech Limited Subsidiaries Any other transaction Other Expenditure incurred/ (Recovered) 12,000.00 NA 2,738.00 (1,929.00) (838.00)
44 Ashok Leyland Ltd Rajalakshmi Wind Energy Associates Any other transaction Other Expenditure incurred/ (Recovered) 7,550.00 NA 1,555.00 (689.00) (1,355.00)
45 Ashok Leyland Ltd Ashok Leyland Educational trust Entities where control exist Any other transaction Other Expenditure incurred/ (Recovered) 200.00 NA 44.00 25.00 0.00
46 Ashok Leyland Ltd DA Stuart India Private Limited Entity which is a Subsidiary of Associate of Holding company Any other transaction Other Expenditure incurred/ (Recovered) 500.00 NA 58.00 0.00 0.00
47 Ashok Leyland Ltd DA Stuart India Private Limited Entity which is a Subsidiary of Associate of Holding company Purchase of goods or services 1,194.00 NA 676.00 (180.00) (620.00)
48 Ashok Leyland Ltd Hinduja renewables Private Limited Fellow subsidiaries Any other transaction Other Expenditure incurred/ (Recovered) 1,600.00 NA 280.00 (98.00) (120.00)
49 Ashok Leyland Ltd Hinduja renewables Private Limited Fellow subsidiaries Any other transaction Purchase of Fixed Assets 350.00 NA 350.00 27-05-2026 350.00 0.00 0.00
50 Ashok Leyland Ltd Crawford Bayley & Co Entities where control exist Any other transaction Other Expenditure incurred/ (Recovered) 350.00 NA 46.00 (1.00) 0.00
51 Ashok Leyland Ltd Prathama Solar Connect Energy Pvt. Ltd Fellow subsidiaries Any other transaction Other Expenditure incurred/ (Recovered) 8,794.00 NA 1,965.00 (447.00) (428.00)
52 Ashok Leyland Ltd Switch Mobility Limited (UK) Subsidiaries Any other transaction Interest & Other income 1,000.00 NA 251.00 22.00 22.00
53 Ashok Leyland Ltd Switch Mobility Limited (UK) Subsidiaries Any other transaction Guarantee released 0.00 NA 38,406.00 89,190.00 (63,312.00)
54 Ashok Leyland Ltd Switch Mobility Limited (UK) Subsidiaries Sale of goods or services 287.00 NA 12.00 0.00 0.00
55 Ashok Leyland Ltd Switch Mobility Limited (UK) Subsidiaries Any other transaction Other Expenditure incurred/ (Recovered) 100.00 NA 2.00 0.00 0.00
56 Ashok Leyland Ltd Switch Mobility Automotive Limited (India) Subsidiaries Sale of goods or services 1,09,625.00 NA 6,249.00 1,491.00 3,334.00
57 Ashok Leyland Ltd Switch Mobility Automotive Limited (India) Subsidiaries Any other transaction Interest & Other income 885.00 NA 720.00 0.00 0.00
58 Ashok Leyland Ltd Switch Mobility Automotive Limited (India) Subsidiaries Any other transaction Other Expenditure incurred/ (Recovered) 2,500.00 NA 1,063.00 0.00 0.00
59 Ashok Leyland Ltd Switch Mobility Automotive Limited (India) Subsidiaries Purchase of goods or services 50,000.00 NA 2,534.00 (1,522.00) (458.00)
60 Ashok Leyland Ltd Gro Digital Platforms Limited Subsidiaries Any other transaction Interest & Other income 500.00 NA 26.00 0.00 3.00
61 Ashok Leyland Ltd Gro Digital Platforms Limited Subsidiaries Investment 1,000.00 NA 1,000.00 0.00 0.00
62 Ashok Leyland Ltd Gro Digital Platforms Limited Subsidiaries Purchase of goods or services 45,250.00 NA 4,699.00 (2,358.00) (2,265.00)
63 Ashok Leyland Ltd Gro Digital Platforms Limited Subsidiaries Any other transaction Other Expenditure incurred/ (Recovered) 7,000.00 NA 159.00 0.00 0.00
64 Ashok Leyland Ltd Gro Digital Platforms Limited Subsidiaries Any other transaction Purchase of Fixed Assets 400.00 NA 0.00 0.00 0.00
65 Ashok Leyland Ltd Vishwa Bus and Coaches Limited Subsidiaries Purchase of goods or services 45,000.00 NA 13,028.00 (2,231.00) (928.00)
66 Ashok Leyland Ltd Vishwa Bus and Coaches Limited Subsidiaries Investment 570.00 NA 570.00 0.00 0.00
67 Ashok Leyland Ltd Vishwa Bus and Coaches Limited Subsidiaries Sale of goods or services 5,253.00 NA 27.00 (21.00) 0.00
68 Ashok Leyland Ltd Vishwa Bus and Coaches Limited Subsidiaries Any other transaction Interest & Other income 500.00 NA 43.00 0.00 0.00
69 Ashok Leyland Ltd Vishwa Bus and Coaches Limited Subsidiaries Any other transaction Other Expenditure incurred/ (Recovered) 6,955.00 NA 137.00 0.00 0.00
70 Ashok Leyland Ltd TVS Mobility Private limited Other Related Parties Purchase of goods or services 10,000.00 NA 10.00 0.00 0.00
71 Ashok Leyland Ltd TVS Mobility Private limited Other Related Parties Sale of goods or services 10,000.00 NA 0.00 209.00 0.00
72 Ashok Leyland Ltd TVS Mobility Private limited Other Related Parties Any other transaction Interest & Other income 1,000.00 NA 0.00 0.00 0.00
73 Ashok Leyland Ltd TVS Mobility Private limited Other Related Parties Any other transaction Other Expenditure incurred/ (Recovered) 78,500.00 NA 389.00 (431.00) 611.00
74 Ashok Leyland Ltd Drive System Design Limited, UK Subsidiaries Any other transaction Other Expenditure incurred/ (Recovered) 2,500.00 NA 674.00 (217.00) (301.00)
75 Ashok Leyland Ltd OHM Global Mobility Private Limited Subsidiaries Any other transaction Other Expenditure incurred/ (Recovered) 6,300.00 NA 394.00 (23.00) (22.00)
76 Ashok Leyland Ltd OHM Global Mobility Private Limited Subsidiaries Any other transaction Interest & Other income 742.00 NA 1.00 4.00 371.00
77 Ashok Leyland Ltd OHM Global Mobility Private Limited Subsidiaries Sale of goods or services 6,300.00 NA 60.00 0.00 37.00
78 Ashok Leyland Ltd TVS Trucks and Buses Private Limited Joint venture Sale of goods or services 89,705.00 NA 48,183.00 84.00 2,186.00
79 Ashok Leyland Ltd TVS Trucks and Buses Private Limited Joint venture Purchase of goods or services 20,000.00 NA 0.00 0.00 0.00
80 Ashok Leyland Ltd TVS Trucks and Buses Private Limited Joint venture Any other transaction Interest & Other income 5,600.00 NA 0.00 0.00 0.00
81 Ashok Leyland Ltd TVS Trucks and Buses Private Limited Joint venture Any other transaction Other Expenditure incurred/ (Recovered) 3,250.00 NA 430.00 (22.00) (164.00)
82 Ashok Leyland Ltd HR Vaigai Private Limited Fellow subsidiaries Any other transaction Other Expenditure incurred/ (Recovered) 2,021.00 NA 413.00 (94.00) (126.00)
83 Ashok Leyland Ltd Hinduja Rooftop Private Limited Fellow subsidiaries Any other transaction Other Expenditure incurred/ (Recovered) 2,446.00 NA 505.00 (138.00) (103.00)
84 Ashok Leyland Ltd Gocl Corporation Limited Fellow subsidiaries Any other transaction Other Expenditure incurred/ (Recovered) 700.00 NA 0.00 0.00 0.00
85 Ashok Leyland Ltd Tirex Transmission Private Limited Fellow subsidiaries Any other transaction Purchase of Fixed Assets 500.00 NA 28.00 3.00 (3.00)
86 Ashok Leyland Ltd Ashok Leyland Foundation Subsidiaries Any other transaction Other Expenditure incurred/ (Recovered) 6,000.00 NA 2,276.00 0.00 6.00
87 Ashok Leyland Ltd TVS Vehicle Mobility Solution Private Limited Other Related Parties Any other transaction Other Expenditure incurred/ (Recovered) 1,62,700.00 NA 6,510.00 113.00 (703.00)
88 Ashok Leyland Ltd TVS Vehicle Mobility Solution Private Limited Other Related Parties Any other transaction Interest & Other income 1,00,000.00 NA 2.00 0.00 0.00
89 Ashok Leyland Ltd TVS Vehicle Mobility Solution Private Limited Other Related Parties Sale of goods or services 8,87,300.00 NA 3,18,280.00 18,336.00 16,123.00
90 Ashok Leyland Ltd TVS Automobile Solution Private Limited Other Related Parties Sale of goods or services 200.00 NA 16.00 0.00 0.00
91 Ashok Leyland Ltd Invesco Asset (Management) India Private Limited Other Related Parties Any other transaction Purchase, Redemption of Investment 60,100.00 NA 5,100.00 27-05-2026 60,060.00 0.00 40,029.00
92 Ashok Leyland Ltd Hinduja Foundation Fellow subsidiaries Any other transaction CSR contribution /Expenditure/Donation 1,100.00 NA 54.00 0.00 0.00
93 Ashok Leyland Ltd Ms. GEETA MATHUR Key Managerial Personnel Any other transaction Sitting fees / Other expenditure incurred / recovered 56.00 NA 56.00 0.00 0.00
94 Ashok Leyland Ltd Mr. Sridharan Kesavan Key Managerial Personnel Any other transaction Sitting fees / Other expenditure incurred / recovered 67.00 NA 67.00 0.00 0.00
95 Ashok Leyland Ltd Mr. Jose Maria Alapont Key Managerial Personnel Any other transaction Sitting fees / Other expenditure incurred / recovered 101.00 NA 90.00 0.00 0.00
96 Ashok Leyland Ltd Mr. Shom Ashok Hinduja Key Managerial Personnel Any other transaction Sitting fees / Other expenditure incurred / recovered 117.00 NA 110.00 0.00 0.00
97 Ashok Leyland Ltd Ms. Manisha Girotra Key Managerial Personnel Any other transaction Sitting fees / Other expenditure incurred / recovered 23.00 NA 20.00 0.00 0.00
98 Ashok Leyland Ltd Mr. Sanjay K Asher Key Managerial Personnel Any other transaction Sitting fees / Other expenditure incurred / recovered 141.00 NA 133.00 0.00 0.00
99 Ashok Leyland Ltd Mr. Saugata Gupta Key Managerial Personnel Any other transaction Sitting fees / Other expenditure incurred / recovered 140.00 NA 133.00 0.00 0.00
100 Ashok Leyland Ltd Mr. Thomas Dauner Key Managerial Personnel Any other transaction Sitting fees / Other expenditure incurred / recovered 142.00 NA 133.00 0.00 0.00
101 Ashok Leyland Ltd Mr. DR V SUMANTRAN Key Managerial Personnel Any other transaction Sitting fees / Other expenditure incurred / recovered 148.00 NA 141.00 0.00 0.00
102 Ashok Leyland Ltd MR. SVEN CHRISTOPH ENNERST Key Managerial Personnel Any other transaction Sitting fees / Other expenditure incurred / recovered 57.00 NA 54.00 0.00 0.00
103 Ashok Leyland Ltd Mr. Dheeraj G Hinduja Key Managerial Personnel Remuneration 2,974.00 NA 2,300.00 0.00 0.00
104 Ashok Leyland Ltd Mr. Shenu Agarwal Key Managerial Personnel Remuneration 1,647.00 NA 994.00 0.00 0.00
105 Ashok Leyland Ltd Mr. Gopal Mahadevan Key Managerial Personnel Remuneration 2,146.00 NA 710.00 0.00 0.00
106 Ashok Leyland Ltd Mr.KIDAMBI MANI BALAJI Key Managerial Personnel Remuneration 691.00 NA 423.00 0.00 0.00
107 Ashok Leyland Ltd Ashok Leyland Employees' Ennore PF Trust Employee Trust Any other transaction Other Expenditure incurred/ (Recovered) 10,000.00 NA 3,536.00 (314.00) (380.00)
108 Ashok Leyland Ltd Ashok Leyland Senior Executives' PF Trust Employee Trust Any other transaction Other Expenditure incurred/ (Recovered) 15,000.00 NA 4,839.00 (541.00) (660.00)
109 Ashok Leyland Ltd Ashok Leyland Employees Hosur PF Trust Employee Trust Any other transaction Other Expenditure incurred/ (Recovered) 10,000.00 NA 3,683.00 (185.00) (210.00)
110 Ashok Leyland Ltd Ashok Leyland Employees' Bhandara PF Trust Employee Trust Any other transaction Other Expenditure incurred/ (Recovered) 2,000.00 NA 519.00 (14.00) (10.00)
111 Ashok Leyland Ltd Ashok Leyland Employees' Alwar PF Trust Employee Trust Any other transaction Other Expenditure incurred/ (Recovered) 1,000.00 NA 96.00 (10.00) (10.00)
112 Ashok Leyland Ltd Ennore Foundries Ltd Employees Provident fund Employee Trust Any other transaction Other Expenditure incurred/ (Recovered) 3,000.00 NA 733.00 (44.00) (50.00)
113 Ashok Leyland Ltd Ennore Foundries Employees Gratuity Fund Employee Trust Any other transaction Other Expenditure incurred/ (Recovered) 1,200.00 NA 0.00 0.00 0.00
114 Ashok Leyland Ltd Ennore Foundries Senior Executive Superannuation Fund Employee Trust Any other transaction Other Expenditure incurred/ (Recovered) 660.00 NA 0.00 0.00 0.00
115 Ashok Leyland Ltd Ennore Foundries Pension Cum Insurance Fund Employee Trust Any other transaction Other Expenditure incurred/ (Recovered) 660.00 NA 20.00 (2.00) 0.00
116 Ashok Leyland Ltd Ashok Leyland Superannuation Fund Employee Trust Any other transaction Other Expenditure incurred/ (Recovered) 7,300.00 NA 1,003.00 (146.00) (160.00)
117 Ashok Leyland Ltd Ashok Leyland Employees Gratuity Fund Employee Trust Any other transaction Other Expenditure incurred/ (Recovered) 14,241.00 NA 9,000.00 (585.00) (20,040.00)
118 Ashok Leyland Ltd Ashok Leyland (Nigeria) Limited Subsidiaries Sale of goods or services 4,000.00 NA 0.00 2,328.00 130.00
119 Albonair (India) Private Limited Albonair GmbH, Germany Fellow Subsidiaries Purchase of goods or services 1,400.00 NA 61.00 (90.00) (17.00)
120 Albonair (India) Private Limited Albonair GmbH, Germany Fellow Subsidiaries Purchase of goods or services 1,000.00 NA 301.00 (99.00) (62.00)
121 Albonair (India) Private Limited Albonair GmbH, Germany Fellow Subsidiaries Any other transaction Procurement of Assets 900.00 NA 454.00 0.00 0.00
122 Albonair (India) Private Limited Albonair GmbH, Germany Fellow Subsidiaries Any other transaction Expenses towards New Pump Development 1,900.00 NA 0.00 0.00 0.00
123 Albonair (India) Private Limited Albonair GmbH, Germany Fellow Subsidiaries Sale of goods or services 500.00 NA 2.00 (7.00) 1.00
124 Albonair (India) Private Limited Albonair GmbH, Germany Fellow Subsidiaries Any other transaction Royalty Expenses and Intellectual Property 1,000.00 NA 532.00 (246.00) (274.00)
125 Albonair (India) Private Limited Albonair (Taicang) Automotive Technology Co. Limited., China Fellow Subsidiaries Purchase of goods or services 200.00 NA 0.00 0.00 0.00
126 Albonair (India) Private Limited Albonair (Taicang) Automotive Technology Co. Limited., China Fellow Subsidiaries Sale of goods or services 500.00 NA 0.00 0.00 0.00
127 Albonair (India) Private Limited Hinduja Tech Limited Fellow Subsidiaries Any other transaction IT Consulting and Support Services; Product Engineering Services 500.00 NA 11.00 0.00 (13.00)
128 Albonair GmbH, Germany Albonair (Taicang) Automotive Technology Co. Limited., China Subsidiary Sale of goods or services 1,800.00 NA 1,112.00 3,201.00 3,453.00
129 Albonair GmbH, Germany Albonair (Taicang) Automotive Technology Co. Limited., China Subsidiary Purchase of goods or services 300.00 NA 25.00 0.00 (113.00)
130 Albonair GmbH, Germany Albonair (Taicang) Automotive Technology Co. Limited., China Subsidiary Any other transaction Income / Interest income 100.00 NA 11.00 66.00 14.00
131 Albonair GmbH, Germany Albonair (Taicang) Automotive Technology Co. Limited., China Subsidiary Loan 0.00 NA 0.00 0.00 452.00
132 Gulf Ashley Motor Limited Gulf Oil lubricants India Limited Fellow subsidiaries Purchase of goods or services 1,500.00 NA 193.00 (66.00) (62.00)
133 Gro Digital Platforms Ltd Ashok Leyland Defence Systems Limited Fellow subsidiaries Sale of goods or services 600.00 NA 4.00 1.00 0.00
134 Gro Digital Platforms Ltd Hinduja Leyland Finance Limited Fellow subsidiaries Any other transaction Infusion of Equity Capital 2,500.00 NA 1,000.00 0.00 0.00
135 Gro Digital Platforms Ltd Hinduja Leyland Finance Limited Fellow subsidiaries Any other transaction Bill Discounting Fees 200.00 NA 18.00 0.00 0.00
136 Gro Digital Platforms Ltd Hinduja Leyland Finance Limited Fellow subsidiaries Any other transaction Management Services rendered by HLF Employees 50.00 NA 44.00 0.00 0.00
137 Gro Digital Platforms Ltd Hinduja Leyland Finance Limited Fellow subsidiaries Any other transaction Vehicle Financing Fees 1,000.00 NA 15.00 0.00 0.00
138 Gro Digital Platforms Ltd Albonair India Private Limited Fellow subsidiaries Sale of goods or services 1,500.00 NA 0.00 38.00 0.00
139 HLF Services Limited Hinduja Leyland Finance Limited Fellow subsidiaries Any other transaction Service Provider Fee for manpower and marketing and training 25,000.00 NA 7,664.00 0.00 0.00
140 HLF Services Limited Hinduja Leyland Finance Limited Fellow subsidiaries Any other transaction Resource and Infra Services rendered by HLF 400.00 NA 85.00 0.00 0.00
141 HLF Services Limited Hinduja Housing Finance Limited Fellow subsidiaries Any other transaction Service Provider Fee 20,000.00 NA 8,276.00 0.00 0.00
142 HLF Services Limited Switch Mobility Automotive Limited (India) Fellow subsidiaries Any other transaction Manpower & Support Services 500.00 NA 106.00 30.00 31.00
143 OHM Global Mobility Private limited TIREX TRANSMISSION PRIVATE LIMITED Fellow subsidiaries Any other transaction Project Infra assets 7,678.00 NA 549.00 (159.00) (221.00)
144 OHM Global Mobility Private limited Gulf Oil lubricants India Limited Fellow Subsidiaries Purchase of goods or services 1,055.00 NA 50.00 (5.00) (46.00)
145 Vishwa Buses and Coaches Limited Gulf Oil lubricants India Limited Fellow subsidiaries Purchase of goods or services 12.00 NA 0.00 2.00 0.00
146 Vishwa Buses and Coaches Limited GRO DIGITAL PLATFORMS LIMITED Fellow subsidiaries Any other transaction Freight Outward/Inward 1,200.00 NA 0.00 0.00 0.00
147 Vishwa Buses and Coaches Limited TVS TRUCKS AND BUSES PVT. LTD Fellow subsidiaries Purchase of goods or services 100.00 NA 22.00 0.00 0.00
148 Hinduja Leyland Finance Limited Hinduja Housing Finance Limited Subsidiaries Any other transaction Amount received - Reimbursement of expenses 3,000.00 NA 192.00 0.00 0.00
149 Hinduja Leyland Finance Limited Hinduja Housing Finance Limited Subsidiaries Any other transaction Amount recevied - IT Support services 50.00 NA 5.00 0.00 0.00
150 Hinduja Leyland Finance Limited Hinduja Housing Finance Limited Subsidiaries Any other transaction Managerial services 500.00 NA 61.00 0.00 0.00
151 Hinduja Leyland Finance Limited Hinduja Housing Finance Limited Subsidiaries Any other transaction Payment towards operating expenses 200.00 NA 12.00 0.00 0.00
152 Hinduja Leyland Finance Limited Gaadi Mandi Digital Platforms Limited Subsidiary Investment 2,500.00 NA 0.00 15.00 15.00
153 Hinduja Leyland Finance Limited Gaadi Mandi Digital Platforms Limited Subsidiary Any other transaction Managerial services 50.00 NA 1.00 1.00 1.00
154 Hinduja Leyland Finance Limited Switch Mobility Automotive Limited (India) Fellow Subsidiaries Any other transaction Purchase of assets, rental income and security deposits 5,000.00 NA 765.00 1,234.00 1,234.00
155 Hinduja Leyland Finance Limited -Mr.Dheeraj G Hinduja Key Managerial Personnel Any other transaction Sitting fees to directors 9.00 NA 3.00 0.00 0.00
156 Hinduja Leyland Finance Limited -Mr.Gopal Mahadevan Key Managerial Personnel Any other transaction Sitting fees to directors 18.00 NA 9.00 0.00 0.00
157 Hinduja Leyland Finance Limited -Mr.Sridharan Kesavan Key Managerial Personnel Any other transaction Sitting fees to directors 8.00 NA 8.00 0.00 0.00
158 Hinduja Leyland Finance Limited -Mr.KIDAMBI MANI BALAJI Key Managerial Personnel Any other transaction Sitting fees to directors 3.00 NA 3.00 0.00 0.00
159 Ashok Leyland (UAE) LLC Gulf Rak Oil LLC Fellow subsidiaries Purchase of goods or services 800.00 NA 377.00 (46.00) (101.00)
160 Ashok Leyland (UAE) LLC Ashok Leyland Defence Systems Limited Associates Purchase of goods or services 10,000.00 NA 127.00 (4,192.00) 0.00
161 Ashok Leyland (UAE) LLC Hinduja Tech Limited Fellow Subsidiaries Purchase of goods or services 100.00 NA 4.00 0.00 (7.00)
162 Ashok Leyland (UAE) LLC Ashok leyland saudi company Subsidiary Investment 9,000.00 NA 121.00 0.00 0.00
163 Ashok Leyland (UAE) LLC Ashok Leyland Nigeria Limited Fellow Subsidiaries Sale of goods or services 1,500.00 NA 1,111.00 0.00 1,192.00
164 Switch Mobility Automotive Limited (India) Global TVS Bus Body Builders Limited Fellow Subsidiaries Purchase of goods or services 50,000.00 NA 8,650.00 (1,886.00) (3,805.00)
165 Switch Mobility Automotive Limited (India) TVS Trucks and Buses Private Limited Joint venture Sale of goods or services 5,000.00 NA 343.00 133.00 125.00
166 Switch Mobility Automotive Limited (India) TVS Vehicle Mobility Solution Private Limited Other Related Parties Sale of goods or services 4,000.00 NA 43.00 (1.00) (9.00)
167 Switch Mobility Automotive Limited (India) OHM Global Mobility Private Limited Fellow Subsidiaries Sale of goods or services 1,95,832.00 NA 59,401.00 (2,044.00) 30,375.00
168 Switch Mobility Automotive Limited (India) OHM Global Mobility Private Limited Fellow Subsidiaries Sale of goods or services 50,000.00 NA 839.00 0.00 (98.00)
169 Switch Mobility Automotive Limited (India) Gulf Oil lubricants India Limited Fellow subsidiaries Purchase of goods or services 2,500.00 NA 135.00 (47.00) (95.00)
170 Switch Mobility Automotive Limited (India) Tirex Transmission Private Limited Fellow subsidiaries Purchase of goods or services 4,000.00 NA 1,258.00 (159.00) (178.00)
171 Switch Mobility Automotive Limited (India) Tirex Transmission Private Limited Fellow subsidiaries Any other transaction Royalty income 100.00 NA 0.00 14.00 0.00
172 Global TVS Bus Body Builders Limited Vishwa Bus and Coaches Limited Fellow subsidiaries Sale of goods or services 115.00 NA 0.00 1.00 0.00
173 Ashok Leyland Foundation Hinduja Foundation Entity under the significant influence of KMP Any other transaction Grant Expenses - Health, Water 1,000.00 NA 57.00 0.00 0.00
174 Hinduja Tech Limited Switch Mobility Limited, UK Fellow subsidiary Sale of goods or services 1,660.00 NA 41.00 7.00 0.00
175 Hinduja Tech Limited Switch Mobility Automotive Limited (India) Fellow subsidiary Sale of goods or services 2,700.00 NA 300.00 210.00 149.00
176 Hinduja Tech Limited Hinduja Investments and Project services limited Entities under the significant influence of KMP Any other transaction Retainer fee paid 120.00 NA 48.00 0.00 39.00
177 Hinduja Tech Limited Hinduja Tech Inc subsidiary Sale of goods or services 4,765.00 NA 1,856.00 1,102.00 2,826.00
178 Hinduja Tech Limited Hinduja Tech Inc subsidiary Investment 50.00 NA 16.00 57.00 56.00
179 Hinduja Tech Limited Hinduja Tech Inc subsidiary Investment 100.00 NA 0.00 0.00 0.00
180 Hinduja Tech Limited Hinduja Tech Inc subsidiary Any other transaction Inter-corporate Loans 1,969.00 NA 1,034.00 855.00 3,189.00 Loan 8.7500 3 Years Unsecured Working Capital
181 Hinduja Tech Limited Hinduja Tech Inc subsidiary Any other transaction Inerest on Inter-corporate Loans 200.00 NA 111.00 0.00 0.00
182 Hinduja Tech Limited Hinduja Tech GMBH subsidiary Sale of goods or services 3,500.00 NA 120.00 1,107.00 1,092.00
183 Hinduja Tech Limited Hinduja Tech GMBH subsidiary Investment 200.00 NA 0.00 0.00 0.00
184 Hinduja Tech Limited Hinduja Tech GMBH subsidiary Any other transaction Other Expenditure incurred/ (Recovered) 0.00 NA 0.00 7.00 0.00
185 Hinduja Tech Limited Hinduja Tech GMBH subsidiary Sale of goods or services 2,200.00 NA 152.00 0.00 2,145.00 Loan 8.200 1 Year Unsecured Working Capital
186 Hinduja Tech Limited Hinduja Tech GMBH subsidiary Investment 100.00 NA 9.00 0.00 29.00
187 Hinduja Tech Limited Hinduja Tech UK Limited subsidiary Sale of goods or services 3,500.00 NA 305.00 0.00 0.00
188 Hinduja Tech Limited Hinduja Tech UK Limited subsidiary Any other transaction Loans given 0.00 NA 0.00 3,321.00 4,382.00 Loan 8.200 1 Year Unsecured Working Capital
189 Hinduja Tech Limited Hinduja Tech UK Limited subsidiary Any other transaction Guarantee commission 100.00 NA 64.00 476.00 212.00
190 Hinduja Tech Limited Drive System Design Limited, UK Step down subsidiary Sale of goods or services 600.00 NA 268.00 12.00 87.00
191 Hinduja Tech Limited Drive System Design Limited, UK Step down subsidiary Any other transaction Investment - Share based payments to employees 400.00 NA 293.00 0.00 0.00
192 Hinduja Tech Limited Drive System Design Inc Step down subsidiary Sale of goods or services 1,200.00 NA 19.00 0.00 45.00
193 Hinduja Tech Limited Drive System Design Inc Step down subsidiary Investment 0.00 NA 0.00 84.00 84.00
194 Hinduja Tech Inc Drive System Design Inc Step down subsidiary Any other transaction Rent Expenses 150.00 NA 44.00 62.00 62.00
195 Hinduja Tech Limited TECOSIM Engineering Services Private Limited, India Step down subsidiary Any other transaction Rent Expenses 100.00 NA 1.00 0.00 0.00
196 Hinduja Tech Limited TECOSIM Engineering Services Private Limited, India Step down subsidiary Purchase of goods or services 800.00 NA 183.00 0.00 173.00
197 Hinduja Tech Limited TECOSIM Engineering Services Private Limited, India Step down subsidiary Purchase of goods or services 100.00 NA 3.00 0.00 3.00
198 Hinduja tech Limited TECOSIM Limited, UK Step down subsidiary Purchase of goods or services 2,000.00 NA 25.00 56.00 0.00
199 Hinduja Tech Limited TECOSIM Limited, Gmbh Step down subsidiary Sale of goods or services 2,000.00 NA 24.00 0.00 13.00
200 Hinduja Tech Inc Hinduja Tech Canada Inc Wholly Owned Subsidary of Hinduja Tech Limited Sale of goods or services 400.00 NA 138.00 99.00 88.00
201 Hinduja tech Limited Hinduja Tech Inc Wholly Owned Subsidary of Hinduja Tech Limited Sale of goods or services 100.00 NA 5.00 0.00 0.00
202 Hinduja Tech Limited Hinduja Tech GMBH Wholly Owned Subsidary of Hinduja Tech Limited Sale of goods or services 100.00 NA 3.00 0.00 0.00
203 Hinduja Tech Limited Hinduja Tech GMBH Wholly Owned Subsidary of Hinduja Tech Limited Sale of goods or services 100.00 NA 5.00 0.00 0.00
204 Tecosim UK Limited Drive System Design Limited, UK Step down subsidiary Any other transaction Other Expenditure incurred/ (Recovered) 0.00 NA 313.00 0.00 313.00
205 Hinduja Tech UK Limited Hinduja Tech GMBH Wholly Owned Subsidary of Hinduja Tech Limited Any other transaction Other Expenditure incurred/ (Recovered) 200.00 NA 0.00 22.00 100.00
206 Hinduja Tech Limited Hinduja Tech GMBH Wholly Owned Subsidary of Hinduja Tech Limited Any other transaction Other Expenditure incurred/ (Recovered) 0.00 NA 0.00 0.00 114.00
207 Hinduja Tech UK Limited Hinduja Tech Inc Wholly Owned Subsidary of Hinduja Tech Limited Any other transaction Other Expenditure incurred/ (Recovered) 700.00 NA 99.00 571.00 472.00
208 Hinduja Tech UK Limited Hinduja Tech Inc Wholly Owned Subsidary of Hinduja Tech Limited Any other transaction Inter-corporate Loans 300.00 NA 82.00 0.00 82.00
209 Drive System Design Inc Drive System Design Limited, UK Step down subsidiary Sale of goods or services 4,000.00 NA 1,081.00 94.00 5,164.00
210 Hinduja Tech GMBH Hinduja Tech Inc Wholly Owned Subsidary of Hinduja Tech Limited Any other transaction Other Expenditure incurred/ (Recovered) 2,000.00 NA 699.00 0.00 699.00
211 Hinduja Tech GMBH Hinduja Tech Limited Wholly Owned Subsidary of Hinduja Tech Limited Sale of goods or services 100.00 NA 38.00 0.00 51.00
212 Hinduja Tech GMBH Hinduja Tech Limited Wholly Owned Subsidary of Hinduja Tech Limited Purchase of goods or services 100.00 NA 52.00 0.00 56.00
213 Hinduja Tech GMBH Tecosim GmbH Step down subsidiary Any other transaction Inter Corporate Loans and Deposits and interest thereon 5,505.00 NA 642.00 668.00 5,264.00 Loan 8.700 1year Unsecured Working Capital
214 Hinduja Tech Inc Drive System Design Limited, US Step down subsidiary Any other transaction Inter Corporate Loans and Deposits and interest thereon 1,500.00 NA 524.00 1,413.00 1,887.00 Loan 6.600 1year Unsecured Working Capital
215 Hinduja Tech Inc Drive System Design Limited, US Step down subsidiary Purchase of goods or services 2,400.00 NA 1,326.00 0.00 (543.00)
216 Hinduja Tech Inc Drive System Design Limited, US Step down subsidiary Sale of goods or services 100.00 NA 25.00 0.00 25.00
217 Tecosim (UK) Tecosim Inc, USA Step down subsidiary Sale of goods or services 1,300.00 NA 558.00 0.00 326.00
218 Tecosim (UK) Tecosim GmbH Step down subsidiary Sale of goods or services 3,000.00 NA 911.00 0.00 0.00
219 Tecosim Engineering s.r.l, Romania Tecosim Limited(UK) Step down subsidiary Sale of goods or services 3,000.00 NA 1,049.00 0.00 339.00
220 Tecosim Engineering Services Private Limited (India) Tecosim GmbH Step down subsidiary Sale of goods or services 3,500.00 NA 9.00 0.00 154.00
221 Tecosim Engineering Services Private Limited (India) Tecosim Japan Ltd(Japan) Step down subsidiary Sale of goods or services 500.00 NA 112.00 0.00 24.00
222 Tecosim Engineering Services Private Limited (India) Tecosim Limited(UK) Step down subsidiary Sale of goods or services 2,000.00 NA 24.00 0.00 5.00
223 Tecosim GmbH Tecosim Limited(UK) Step down subsidiary Sale of goods or services 3,000.00 NA 510.00 0.00 117.00
224 Tecosim GmbH Tecosim Inc, USA Step down subsidiary Any other transaction Availing and rendering services and reimbursement of expenses 1,200.00 NA 442.00 0.00 542.00
225 Tecosim GmbH Tecosim Japan Step down subsidiary Any other transaction Availing and rendering services and reimbursement of expenses 500.00 NA 1.00 0.00 205.00
226 Tecosim Group� GmbH Tecosim Japan Step down subsidiary Any other transaction Availing and rendering services and reimbursement of expenses 500.00 NA 614.00 0.00 0.00
227 Drive System Design Limited, UK Zebeyond Ltd Uk Joint Venture Sale of goods or services 500.00 NA 25.00 91.00 19.00
228 Drive System Design Limited, US Zebeyond Ltd Uk Joint Venture Sale of goods or services 200.00 NA 14.00 10.00 0.00
229 Hinduja Tech Limited Zebeyond Ltd Uk Joint Venture Sale of goods or services 100.00 NA 0.00 8.00 0.00
230 Drive System Design Inc Zebeyond Ltd Uk Joint Venture Loan 200.00 NA 118.00 0.00 0.00
231 Switch Mobility Limited (UK) Switch Mobility Europe S.I Spain Fellow Subsidiaries Any other transaction Loan, Interest on loan 2,000.00 NA 445.00 3,869.00 4,894.00
232 Switch Mobility Limited (UK) Switch Mobility Europe S.I Spain Fellow Subsidiaries Sale of goods or services 1,000.00 NA 0.00 (920.00) 0.00
233 Switch Mobility Limited (UK) Optare Plc Fellow subsidiaries Any other transaction Reimbursement / Recovery of expenses 10,000.00 NA 762.00 0.00 0.00
234 Switch Mobility Limited (UK) Hinduja Automotive Limited, United Kingdom Holding Company of Ashok Leyland Limited Any other transaction Other Expenditure Incurred / recovered 700.00 NA 29.00 7.00 19.00
235 Switch Mobility Limited (UK) Optare Plc Subsidiary Investment 97,500.00 NA 17,202.00 90,602.00 1,20,810.00
236 Hinduja Tech UK Limited Tecosim Limited, UK Step down subsidiary Purchase of goods or services 0.00 NA 0.00 47.00 0.00
237 Hinduja Tech Inc Hinduja Tech GMBH Subsidiary of Hinduja Tech Limited Any other transaction Advances Received and paid 2,000.00 NA 0.00 1,333.00 700.00
238 Drive System Design Limited, UK Drive System Design s.r.l Czech Republic Fellow Subsidiary Sale of goods or services 0.00 NA 0.00 25.00 30.00
Total value of transaction during the reporting period 9,84,878.00